存货损失的会计处理的筹划分析.docVIP

税收筹划课程论文 题目: 存货损失的会计处理的筹划分析 所属系 经济管理系 专 业 会计学 学 号 姓 名 俞琦乐 指导老师 许凤 目录 摘要···································1 关键字·································1 前言···································1 税法关于存货损失的规定···········1 正常损失与非正常损失的界定 2.1正常损失······················4 2.2非正常损失····················4 第三章 存货非正常损失处理方法···········6 结论····································8 参考文献································9 存货损失的会计处理的筹划分析 作者：俞琦乐 摘要 市场经济条件下，企业的经营环境瞬息万变，合理确定企业存货储备的数量和方式也越来越重要，市场因素、自然损耗、管理不善、资产减值、意外因素等都会造成存